{
  "url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018/regulation-89",
  "json_url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018/regulation-89.json",
  "legislation": "ukdsi/2018/9780111174661",
  "legislation_title": "The Capital Requirements (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018",
  "path": "regulation/89",
  "kind": "regulation",
  "number": "89",
  "heading": "Article 38 (deduction of deferred tax assets that rely on future profitability)",
  "text": "In Article 38 (deduction of deferred tax assets that rely on future profitability), in paragraph 3(a), after “applicable national law” insert “of the United Kingdom, or any part of it, or of a third country”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174661/regulation/89",
    "retrieved_at": "2026-10-30T15:03:25.220106+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}